2017 (2) TMI 196

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....stt. Commissioner (A.R.) for the Respondent The fact of the case is that appellant have cleared the imported Base Oil on payment of duty equivalent to the Cenvat credit availed in terms of Rule 3(5) of Cenvat Credit Rules, 2004. The adjudicating authority's demand of education cess is on the ground that clearance were made after imposition of education cess in the Finance Budget, 2004 therefore....

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....hout carrying out any activity therefore demand of education cess is not applicable. He also relied upon the Board Circular No. 345/2/2004-Tru(Pt.) dated 10-8-2004. 3. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides, I find that there is no dispute....